Social responsibility indicators: perspective of stakeholders in Brazil and in the UK
Rosane Maria Seibert (),
Clea Beatriz Macagnan (),
Robert Dixon () and
Davi Souza Simon ()
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Rosane Maria Seibert: Rua Universidade das Missões
Robert Dixon: Durham University Business School – DUBS
International Journal of Disclosure and Governance, 2019, vol. 16, issue 2, 128-144
Abstract This article aimed at the construction of representative indicators of social responsibility information, from the perspective of stakeholders in Brazil and the UK, for the disclosure of Philanthropic Higher Education Organizations (PHEOs) in its Internet websites. Using the grounded theory techniques, we raised evidence that enabled us to identify social responsibility information valued by PHEOs stakeholders in Brazil and the UK. We developed the research in four phases: systematization, evaluation, valuation and econometric validation of the indicators. As a result, we have built a relationship that includes 186 indicators of stakeholder interests. Of these, we identified 84 indicators, subdivided into ten categories of social responsibility, which include the indicators considered most relevant by the experts and stakeholders for the PHEOs disclosure. The article contributes to the formulation of the PHEOs disclosure policies and to the recommendations and regulations of the institutional bodies at the moment in which it demonstrates the information of interest of the stakeholders, as well as those that should be highlighted in the first place because they are considered more relevant. Therefore, from the results of this research, the PHEOs disclosure has the possibility to reflect the interests of external stakeholders, adding value to the transparency and accountability of organizations.
Keywords: Social responsibility; Disclosure indicators; Stakeholders; Legitimacy theory; Electronic web pages; Philanthropic Higher Education Organizations (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:pal:ijodag:v:16:y:2019:i:2:d:10.1057_s41310-019-00062-0
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